Analisis Efektivitas Program Tax Amnesty Terhadap Transparansi Kewajiban Perpajakan Wajib Pajak Orang Pribadi (Studi Kasus Kpp Pratama Medan Polonia)

Abstract

Tax Amnesty is one of the fiscal policies of the government which aims to increase revenue, especially in the Taxation sector. Tax Amnesty is a tax amnesty program in which every Taxpayer is encouraged to report their assets by paying the Redemption Money without being subject to tax or criminal sanctions. In addition to increasing tax revenue, this program also aims to increase taxpayer awareness. This Tax Amnesty is regulated in Law No. 11 of 2016 concerning Tax Amnesty. This study aims to see how the effectiveness of the Tax Amnesty program on the transparency of the responsibility of personal taxpayers, especially in Low Tax Office of Medan Polonia. Transparency is meant in this case, namely how the behavior of taxpayers in reporting their assets. Is it true that he has reported all his assets transparently without anything being covered up at all? This study uses a qualitative method with data collection techniques through observation, interviews and document studies. The results of this study indicate that Tax Amnesty is quite effective in encouraging taxpayers to carry out their tax responsibilities in a transparent manner. These results are obtained from the results of data processing from Low Tax Office of Medan Polonia and also interviews with Tax Officer and with Personal Taxpayers